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    <title>2015 (2) TMI 376 - CESTAT NEW DELHI</title>
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    <description>The Commissioner (Appeals) set aside the Order-in-Original and ruled in favor of the assessee, citing discrepancies in the FOB value declared by the exporter and the present market value for DEPB benefits. The Tribunal remanded the case back to the Commissioner (Appeals) for a fresh decision, emphasizing the need for a proper consideration of facts and figures to ensure a fair adjudication process based on correct information and applicable legal provisions.</description>
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      <description>The Commissioner (Appeals) set aside the Order-in-Original and ruled in favor of the assessee, citing discrepancies in the FOB value declared by the exporter and the present market value for DEPB benefits. The Tribunal remanded the case back to the Commissioner (Appeals) for a fresh decision, emphasizing the need for a proper consideration of facts and figures to ensure a fair adjudication process based on correct information and applicable legal provisions.</description>
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